A-9744, JUNE 5, 1925, 4 COMP. GEN. 1017

A-9744: Jun 5, 1925

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OF AN EXPERT APPRAISAL ENGINEER TO EXAMINE BUILDINGS FOR THE PURPOSE OF QUALIFYING AS AN EXPERT WITNESS FOR THE GOVERNMENT IN A TAX APPEAL CASE BEFORE THE BOARD OF TAX APPEALS IS AUTHORIZED. WHERE SUCH EMPLOYMENT IS NECESSARY AND THERE IS NO PERSON ALREADY IN THE EMPLOY OF THE BUREAU OF INTERNAL REVENUE QUALIFIED TO RENDER THE SERVICE. UNDER WHICH IT IS PROPOSED TO MAKE PAYMENT OF THE AMOUNT OF THE CLAIM. THE EMPLOYMENT OF THIS EXPERT IS SHOWN TO HAVE BEEN NECESSARY IN THIS INSTANCE FOR THE PROTECTION OF THE INTERESTS OF THE GOVERNMENT. THE EMPLOYMENT APPEARS TO HAVE BEEN MADE AS PROVIDED BY LAW.

A-9744, JUNE 5, 1925, 4 COMP. GEN. 1017

PERSONAL SERVICES - EXPERT WITNESSES UNDER THE ACT OF APRIL 4, 1924, 43 STAT. 71, THE TEMPORARY EMPLOYMENT FOR A SHORT PERIOD, BY THE COMMISSIONER OF INTERNAL REVENUE, OF AN EXPERT APPRAISAL ENGINEER TO EXAMINE BUILDINGS FOR THE PURPOSE OF QUALIFYING AS AN EXPERT WITNESS FOR THE GOVERNMENT IN A TAX APPEAL CASE BEFORE THE BOARD OF TAX APPEALS IS AUTHORIZED, WHERE SUCH EMPLOYMENT IS NECESSARY AND THERE IS NO PERSON ALREADY IN THE EMPLOY OF THE BUREAU OF INTERNAL REVENUE QUALIFIED TO RENDER THE SERVICE.

DECISION BY COMPTROLLER GENERAL MCCARL, JUNE 5, 1925:

THE COMMISSIONER OF INTERNAL REVENUE HAS FORWARDED TO THIS OFFICE FOR DIRECT SETTLEMENT APPROVED VOUCHER FOR $200 IN FAVOR OF F. J. BATCHELDER FOR PERFORMING PERSONAL SERVICES AS EXPERT APPRAISAL ENGINEER TO QUALIFY AS AN EXPERT WITNESS IN APPEAL OF ELSIE ECKSTEIN, CHICAGO, DOCKET NO. 679, BEFORE THE BOARD OF TAX APPEALS.

ON FEBRUARY 10, 1925, THE COMMISSIONER OF INTERNAL REVENUE AUTHORIZED THE SUPERVISING INTERNAL REVENUE AGENT, CHICAGO, ILL., TO EMPLOY F. J. BATCHELDER, AN EXPERT APPRAISAL ENGINEER, FOR NOT TO EXCEED TWO DAYS AT A RATE NOT TO EXCEED $100 PER DAY TO QUALIFY HIMSELF TO TESTIFY IN THE ABOVE -MENTIONED CASE WHEN HEARD AS TO THE EXPECTED USEFUL LIFE AND CONCERNING THE POSSIBLE OBSOLESCENCE BEFORE THE EXPIRATION OF SUCH EXPECTED USEFUL LIFE OF THE NORTH AMERICAN BUILDING AND THE MERCANTILE BUILDING IN CHICAGO FOR THE PURPOSE OF SUBSTANTIATING,IF POSSIBLE, THE CONTENTION OF THE GOVERNMENT AS TO THE RATE OF 1 1/2 PERCENT DEPRECIATION ON EACH BUILDING DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE IN HIS ADJUDICATION OF THE TAX CASE.

THE APPROPRIATION "COLLECTING THE INTERNAL REVENUE, 1925," ACT OF APRIL 4, 1924, 43 STAT. 71, UNDER WHICH IT IS PROPOSED TO MAKE PAYMENT OF THE AMOUNT OF THE CLAIM, PROVIDES EXPRESSLY FOR ,EMPLOYMENT OF THE NECESSARY * * * EXPERTS * * * TO BE APPOINTED AS PROVIDED BY LAW.' THE EMPLOYMENT OF THIS EXPERT IS SHOWN TO HAVE BEEN NECESSARY IN THIS INSTANCE FOR THE PROTECTION OF THE INTERESTS OF THE GOVERNMENT, THERE HAVING BEEN NO QUALIFIED PERSON ALREADY IN THE EMPLOY OF THE BUREAU OF INTERNAL REVENUE TO RENDER THE SERVICE REQUIRED, AND THE EMPLOYMENT APPEARS TO HAVE BEEN MADE AS PROVIDED BY LAW.